Conventionally known as a technique of this kind is a wafer dividing method which irradiates a wafer with laser light transmittable through the wafer along a line to cut, so as to form a modified layer within the wafer along the line to cut, and then expands an expandable protective tape attached to one surface of the wafer, thereby dividing the wafer along the modified layer (see, for example, Patent Document 1). Patent Document 1: Japanese Patent Application Laid-Open No. 2005-129607